Toby practises in corporate and international tax with particular expertise in dispute resolution, audits, transfer pricing, research and development, and tax litigation.
Toby has acted on audits and tax litigation concerning capital gains tax, complex restructures and tax consolidation, foreign exchange transactions and international transfer pricing. He is widely consulted on the Commissioner's use of his access powers and the application of the general anti-avoidance provision, Part IVA.
He has acted recently in transactions for resource companies involving joint ventures, the licensing of intellectual property and withholding tax issues relating to cross border project financing.
Toby has also worked on a wide range of mediations and settlement negotiations with the Australian Taxation Office, Innovation Australia, and other revenue authorities. He has also advised on mutual agreement procedures and tax treaty issues in transfer pricing disputes.
He has acted in significant tax litigation, including acting for Rio Tinto in relation to various favourable Federal Court decisions in litigation concerning franking credit transactions, and in Rio Tinto's successful responses to both the Commissioner's appeal to the Full Federal Court and special leave application to the High Court.
Toby has taught Tax Administration in the Melbourne Law Masters course. He was previously a barrister at the Victorian Bar specialising in corporate and tax matters.
Areas of Expertise
- Tax, specialising in:
Research & Development